BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

30 results for “reassessment”+ Section 251(1)clear

Sorted by relevance

Mumbai401Delhi343Jaipur142Ahmedabad104Chennai99Bangalore91Chandigarh72Kolkata60Pune52Cochin49Hyderabad46Indore38Raipur33Surat33Amritsar30Telangana29Lucknow29Rajkot28Nagpur26Allahabad23Guwahati20Cuttack16Agra12Patna12Panaji9Visakhapatnam8Dehradun7Jodhpur7SC3Karnataka3Jabalpur3Orissa2Ranchi1Rajasthan1Varanasi1

Key Topics

Section 153A51Addition to Income30Section 25022Section 69A21Section 6821Undisclosed Income21Section 56(1)(vii)15Section 14711Section 14811

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 250

reassessment or re-computation "in consequence of or to give effect to any finding or direction contained in order under section 250". In this way, this section also presumes that there is a power with the ld. CIT(A) to give direction to the ld. AO even in an order u/s 250. 6.1. Powers of the CIT (A) Section 251

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: Disposed

Showing 1–20 of 30 · Page 1 of 2

Section 1448
Reopening of Assessment6
Deduction3
ITAT Amritsar
26 Jul 2023
AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

section 251(2) of the Income tax Act, 1961 which was not done. 9. That any other relief may kindly be granted to the assessee to whom she is found entitled at the time of hearing of appeal.” 2. This appeal is more than 5 years old and the Ld. AR for the appellant has taken adjournments either by filing

SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs. INCOME TAX OFFICER WARD -1, SRINAGAR

In the result, the appeal of the assessee is allowed for statistical

ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR
Section 144Section 148Section 44A

reassessment order, stating that it was not tenable in law to frame an assessment based solely on the information of cash deposit. Without prejudice to the above, the assessee further submits as. Ground No 3:- 1 he appellate during the financial year 2011-12 has maintained two Bank accounts comprising of cash credits and Saving Bank accounts for carrying

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

251. Also, though the issues relating gifts received from father were discussed, there was no show cause notice for the proposed addition. Attention is also drawn to the Instruction no. 20 of 2015 dated 29/12/2015 issued by the CBDT wherein it has been clarified that the assessing officer shall issue an appropriate show-cause notice duly ITA 728-731/Amr/2019

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

251. Also, though the issues relating gifts received from father were discussed, there was no show cause notice for the proposed addition. Attention is also drawn to the Instruction no. 20 of 2015 dated 29/12/2015 issued by the CBDT wherein it has been clarified that the assessing officer shall issue an appropriate show-cause notice duly ITA 728-731/Amr/2019

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

251. Also, though the issues relating gifts received from father were discussed, there was no show cause notice for the proposed addition. Attention is also drawn to the Instruction no. 20 of 2015 dated 29/12/2015 issued by the CBDT wherein it has been clarified that the assessing officer shall issue an appropriate show-cause notice duly ITA 728-731/Amr/2019

SHRI ARUN NARULA ,FEROZEPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 14/ASR/2022[2014-15]Status: DisposedITAT Amritsar24 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

1) of the Act and not of the Assessing Officer u/s 147 of the Act. He contended that such reason are no reasons under the provisions of section 148 of the Income Tax Act, 1961. Accordingly, he prayed that the assessment order passed by the AO on the basis of invalid reasons is without jurisdiction and hence 6 I.T.A

SHRI ARUN NARULA,FROZEPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 12/ASR/2022[2012-13]Status: DisposedITAT Amritsar24 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

1) of the Act and not of the Assessing Officer u/s 147 of the Act. He contended that such reason are no reasons under the provisions of section 148 of the Income Tax Act, 1961. Accordingly, he prayed that the assessment order passed by the AO on the basis of invalid reasons is without jurisdiction and hence 6 I.T.A

SHRI ARUN NARULA,FEROZEPUR vs. ASSISTANT COMMISSIONER OFD INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 13/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

1) of the Act and not of the Assessing Officer u/s 147 of the Act. He contended that such reason are no reasons under the provisions of section 148 of the Income Tax Act, 1961. Accordingly, he prayed that the assessment order passed by the AO on the basis of invalid reasons is without jurisdiction and hence 6 I.T.A

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DCIT CENTRAL CIRCLE 1, JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 339/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna